2024-07-24T15:23:04-05:00 2023-12-31 562034483 NORTON COLLAR LUND LILLEY PLLC 7701 SIX FORKS ROAD SUITE 100 RALEIGH NC 27615 990 2023-01-01 561079943 NORTH CAROLINA SHERIFFS' ASSOCIATION INC NORT 9197437433 PO BOX 20049 RALEIGH NC 27619 EDMOND W CALDWELL JR EXEC VP/GEN COUNSEL 9197437433 2024-06-18 1 EDMOND CALDWELL JR 999009999 0 ROBERT M LANNING P01893629 9198411000 2024-06-18 X 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z EDMOND W CALDWELL JR PO BOX 20049 RALEIGH NC 276190049 8001521 0 X WWW.NCSHERIFFS.ORG X 1980 NC THE MISSION OF THE NORTH CAROLINA SHERIFFS' ASSOCIATION IS TO SERVE AS THE STATEWIDE VOICE TO PROTECT, PROMOTE, PRESERVE, AND ENHANCE THE OFFICE OF SHERIFF IN NORTH CAROLINA THROUGH EDUCATION, TRAINING, AND LEGISLATIVE INITIATIVES THAT INCREASE PUBLIC SAFETY AND PROTECT THE RIGHTS OF THE CITIZENS OF NORTH CAROLINA. 11 11 36 12 2460 0 2664475 2741639 3153741 3686354 140603 225907 213221 99923 6172040 6753823 48000 47000 0 0 2819823 3255781 143405 0 1141045 3355937 3420963 6367165 6723744 -195125 30079 10147257 7549056 3620211 694355 6527046 6854701 X THE MISSION OF THE NORTH CAROLINA SHERIFFS' ASSOCIATION IS TO SERVE AS THE STATEWIDE VOICE TO PROTECT, PROMOTE, PRESERVE, AND ENHANCE THE OFFICE OF SHERIFF IN NORTH CAROLINA THROUGH EDUCATION, TRAINING, AND LEGISLATIVE INITIATIVES THAT INCREASE PUBLIC SAFETY AND PROTECT THE RIGHTS OF THE CITIZENS OF NORTH CAROLINA. 0 0 1828201 47000 878504 TRAINING, EDUCATION & SCHOLARSHIP - THE ASSOCIATION HAS DEVELOPED AND REFINED A PROGRAM OF PROFESSIONAL STANDARDS AND TRAINING FOR THEIR OFFICES THAT IS A NATIONAL MODEL. THE ASSOCIATION OPERATES A SCHOLARSHIP PROGRAM THAT GIVES DESERVING STUDENTS AN OPPORTUNITY TO PURSUE HIGHER EDUCATION OPPORTUNITIES IN THE FIELD OF CRIMINAL JUSTICE. 2472011 2807850 DIRECT SHERIFFS' SUPPORT - PROVIDES A CENTRAL INFORMATION CLEARINGHOUSE FOR THE SHERIFFS' OFFICES. SUPPORTS TRAINING AND STANDARDS FOR THE SHERIFFS' OFFICES. ACTS AS A STATEWIDE VOICE FOR THE SHERIFFS. MAINTAINS A WORKING RELATIONSHIP WITH THE NATIONAL SHERIFFS' ASSOCIATION, AS WELL AS SHERIFFS' ASSOCIATIONS IN OTHER STATES, AND OTHER LAW ENFORCEMENT ASSOCIATIONS IN NORTH CAROLINA. 310418 LEGISLATIVE MONITORING AND ACTIVITIES - MONITORS ACTIONS BY THE GENERAL ASSEMBLY, GOVERNMENT AGENCIES, AND THE COURTS THAT AFFECT LAW ENFORCEMENT AND THE CRIMINAL JUSTICE SYSTEM. ACTS AS AN ADVOCATE FOR THE INTEREST OF THE SHERIFFS' OFFICES. WORKS WITH VARIOUS AGENCIES OF STATE GOVERNMENT TO COORDINATE PROGRAMS THAT ARE IMPORTANT TO LAW ENFORCEMENT. 579278 HONORARY MEMBERSHIP SUPPORT AND EDUCATION - PROMOTES AND OPERATES THE HONORARY MEMBERSHIP PROGRAM, INCLUDING PERIODIC INFORMATIONAL MAILINGS TO THE MEMBERS. 579278 5189908 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 46 0 36 1 1 1 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NC X EDMOND W CALDWELL JR 9197437433 PO BOX 20049 RALEIGH NC 276190049 SHERIFF STEVE BIZZELL EXECUTIVE COMMITTEE 3.00 X 0 0 0 SHERIFF SAM PAGE EXECUTIVE COMMITTEE 3.00 X 0 0 0 SHERIFF RICKY T BUCHANAN 2ND VICE PRESIDENT 3.00 X X 0 0 0 SHERIFF ASA B BUCK III EXECUTIVE COMMITTEE 3.00 X 0 0 0 SHERIFF ED MCMAHON EXECUTIVE COMMITTEE 3.00 X X 0 0 0 SHERIFF MIKE ROBERSON 1ST VICE PRESIDENT 3.00 X X 0 0 0 SHERIFF DARREN E CAMPBELL PRESIDENT 5.00 X X 0 0 0 SHERIFF CHARLES S BLACKWOOD CHAIRMAN-EXEC. COMMITTEE 5.00 X X 0 0 0 SHERIFF ALAN C JONES SECRETARY 3.00 X X 0 0 0 SHERIFF CLEVELAND ATKINSON JR THIRD VICE PRESIDENT 3.00 X X 0 0 0 SHERIFF VAN SHAW TREASURER 5.00 X X 0 0 0 EDMOND W CALDWELL JR EXEC VP/GEN COUNSEL 73.00 X 434274 0 47054 LAUREN T EARNHARDT DEP. EXEC. VICE PRES 55.00 X 189548 0 19412 MATTHEW L BOYATT DEP. GEN COUNSEL 50.00 X 173588 0 19081 JASON D BENNETT DIR. BUS. DEV. 45.00 X 167782 0 18438 CARL WALL CHIEF OF STAFF 45.00 X 143306 0 16059 MARIE H EVITT GOV. REL. COUNSEL 45.00 X 138030 0 17031 1246528 0 137075 6 0 1 0 TEUTEBERG INC 12200 W WIRTH STREET WAUWATOSA WI 53222 PRINT & MAIL 254167 BIG EYE DIRECT INC PO BOX 710865 OAK HILL VA 20171 PRINT & MAIL 228188 ALTUS MARKETING LLC PO BOX 839 TULSA OK 74101 PRINT & MAIL 202897 HILTON MYRTLE BEACH 10000 BEACH CLUB DR MYRTLE BEACH SC 18251 EVENT 182511 CES MAIL COMMUNICATION INC PO BOX 28451 RALEIGH NC 27611 PRINT & MAIL 161343 5 2619710 121929 2741639 PROCUREMENT REVENUE 1558316 1558316 STATEWIDE MISDEMEANANT 1000000 1000000 TRAINING AND MEETINGS 878504 878504 INMATE MEDICAL MANAGEMENT 249534 249534 3686354 219828 219828 1221000 6079 1221000 0 0 6079 6079 6079 29158 26698 2460 2460 SPECIALTY PLATE INCOME 85040 85040 REWARDS PROGRAM 5789 5789 MULTIVIEW REVENUE 4074 4074 2560 2560 97463 6753823 3783817 2460 225907 47000 47000 612916 570013 30645 12258 2054894 1855179 118352 81363 127218 115710 7025 4483 275343 238212 26190 10941 185410 168730 10158 6522 2000 2000 26422 3730 22552 140 120000 120000 350240 257451 84980 7809 181880 159838 16005 6037 176881 161067 9698 6116 827 673 154 870373 870331 42 49639 49639 14925 13920 615 390 HONORARY MEMBERSHIP EXP 1297349 318041 979308 PROCUREMENT 134118 134118 SHERIFFS' SUPPORT 112387 112387 BANK FEES 38816 7112 14690 17014 45106 34396 2046 8664 6723744 5189908 392791 1141045 X 4159423 840308 479544 577571 101181 200907 458196 360843 106080 97353 5301029 5832917 10147257 7549056 264213 198692 151075 238038 3204923 257625 3620211 694355 X 6527046 6854701 6527046 6854701 10147257 7549056 X 30079 312512 150 -15086 X 1 X 0 1 0 X 2418190 2716538 3091338 2664475 2741639 13632180 2418190 2716538 3091338 2664475 2741639 13632180 0 0 0 13632180 96229 84816 146751 132550 219790 680136 96229 84816 146751 132550 219790 680136 2514419 2801354 3238089 2797025 2961429 14312316 0.95250 0.96200 0.04750 0.04000 X 120000 120000 6605609 6725609 486280 121570 0 0 379750 409071 468358 486280 1743459 2615189 137747 120000 120000 120000 497747 94938 102268 117090 121570 435866 653799 381997 341159 40838 76199 19684 56515 97353 ACCRUED PAID TIME OFF 137429 DUE TO US ATTORNEY'S OFFICE 120196 257625 X PART X, LINE 2: THE NORTH CAROLINA SHERIFFS' ASSOCIATION, INC. IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT DOES, HOWEVER, RECEIVE INCOME WHICH IS DEEMED TO BE UNRELATED TO ITS TAX-EXEMPT PURPOSE. THE SPECIFIC DEDUCTION ALLOWED EXCEEDED UNRELATED BUSINESS INCOME, AND THEREFORE, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES WAS REQUIRED FOR THE YEAR ENDED DECEMBER 31, 2023. THE ASSOCIATION'S FORM 990 IS NOT CURRENTLY UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE ASSOCIATION ALSO FILES A CORPORATE CD-405 RETURN IN THE STATE OF NORTH CAROLINA FOR UNRELATED BUSINESS INCOME TAX. THE ASSOCIATION'S TAXABLE YEARS THAT ARE OPEN FOR POTENTIAL EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE STATE OF NORTH CAROLINA ARE FOR THE CALENDAR YEARS ENDED DECEMBER 31, 2023, 2022, 2021, AND 2020. AT THIS TIME, MANAGEMENT DOES NOT EXPECT TO OWE ANY TAXES, INTEREST OR PENALTIES ON UNCERTAIN TAX POSITIONS. 1 COLLEGE SCHOLARSHIPS 24 47000 CASH PART I, LINE 2: THE NORTH CAROLINA SHERIFFS' ASSOCIATION OFFERS UP TO THIRTY-EIGHT COLLEGE SCHOLARSHIPS EACH ACADEMIC SCHOOL YEAR TO NORTH CAROLINA RESIDENTS WHO ARE FULL-TIME UNDERGRADUATE STUDENTS MAJORING IN CRIMINAL JUSTICE, ONE FOR EACH UNIVERSITY THAT OFFERS A CRIMINAL JUSTICE PROGRAM IN THE UNIVERSITY OF NORTH CAROLINA SYSTEM OR THE NORTH CAROLINA INDEPENDENT COLLEGES AND UNIVERSITIES. APPLICANTS MUST GET A LETTER OF SUPPORT FROM THEIR HOME COUNTY SHERIFF. RECIPIENTS OF THE SCHOLARSHIP ARE CHOSEN BY THE FINANCIAL AID OFFICE AT THE UNIVERSITY THAT THE STUDENT PLANS TO ATTEND OR IS CURRENTLY ATTENDING. THESE SCHOLARSHIPS ARE VALUED AT $1,000 PER SEMESTER, $2,000 PER YEAR. THESE SCHOLARSHIPS ARE ADMINISTERED THROUGH THE NORTH CAROLINA EDUCATION ASSISTANCE AUTHORITY IN CONJUNCTION WITH THE OFFICES OF FINANCIAL AID AND ASSISTANCE AT THE RESPECTIVE UNIVERSITIES. X X X X 0 0 0 0 0 0 0 0 0 EDMOND W CALDWELL JR EXEC VP/GEN COUNSEL 423369 0 0 0 10905 0 16500 0 30554 0 481328 0 0 0 LAUREN T EARNHARDT DEP. EXEC. VICE PRES 189548 0 0 0 0 0 9477 0 9935 0 208960 0 0 0 MATTHEW L BOYATT DEP. GEN COUNSEL 173588 0 0 0 0 0 8642 0 10439 0 192669 0 0 0 JASON D BENNETT DIR. BUS. DEV. 167782 0 0 0 0 0 8389 0 10049 0 186220 0 0 0 CARL WALL CHIEF OF STAFF 143306 0 0 0 0 0 7165 0 8894 0 159365 0 0 0 MARIE H EVITT GOV. REL. COUNSEL 138030 0 0 0 0 0 6902 0 10129 0 155061 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP INTO THE ASSOCIATION IS AUTOMATICALLY GRANTED TO ALL SHERIFFS UPON THE PAYMENT OF PRESCRIBED DUES. FORM 990, PART VI, SECTION A, LINE 7A ALL NC SHERIFFS BELONG TO THE ASSOCIATION AND EACH OF THEM GET TO VOTE ON MEMBERS OF THE EXECUTIVE COMMITTEE (GOVERNING BODY). FORM 990, PART VI, SECTION B, LINE 11B THE ASSOCIATION'S FORM 990 IS PREPARED BY AN INDEPENDENT THIRD PARTY AND EXAMINED BY THE ASSOCIATION'S EXECUTIVE VICE PRESIDENT AND GENERAL COUNSEL BEFORE FILING. COPIES OF FORM 990 ARE KEPT AT THE ASSOCIATION OFFICES AND MADE AVAILABLE TO MEMBERS OF THE GOVERNING BOARD BEFORE AND AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES ARE REQUIRED TO SIGN ACKNOWLEDGMENT OF RECEIPT OF THE ASSOCIATION'S WRITTEN CONFLICT OF INTEREST POLICY. THE CONFLICT OF INTEREST POLICY IS READ AT THE BEGINNING OF EACH MEETING OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE EXECUTIVE VICE PRESIDENT AND GENERAL COUNSEL IS APPROVED BY THE GOVERNING BOARD BASED UPON AN EXAMINATION OF COMPENSATION DATA GATHERED FOR COMPARABLE POSITIONS WITHIN THE INDUSTRY AND THE ASSOCIATION'S GEOGRAPHICAL AREA. IN THE CALENDAR YEAR 2017 THE ASSOCIATION HIRED AN INDEPENDENT CONTRACTOR, CAI, TO CONDUCT A COMPENSATION ANALYSIS TO DETERMINE PAY RATES FOR EMPLOYEES OF THE ASSOCIATION. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE FOR INSPECTION UPON REQUEST AT THE ASSOCIATION'S OFFICE. PART IV, LINE 38 THE ASSOCIATION ACTED IN 2023 AS THE GRANT ADMINISTRATOR FOR THE INTERNET CRIMES AGAINST CHILDREN (ICAC) TASKFORCE INCENTIVE, AS DIRECTED BY THE NC GENERAL ASSEMBLY IN SESSION LAW 2021-180 (SB-105). $3,000,000 OF FUNDING WAS RECEIVED BY THE ASSOCIATION IN DECEMBER 2022 FROM THE NC DEPARTMENT OF PUBLIC SAFETY (NC DPS). SINCE THE MONEY WAS NOT THE PROPERTY OF THE ASSOCIATION, ALL CASH WAS SHOWN AS A RESTRICTED CASH ASSET WITH A CORRESPONDING LIABILITY IN THE ACCOUNTS 'DUE TO NC DPS AND ICAC RECIPIENTS' IN THE PRIOR YEAR. AS OF DECEMBER 31, 2022, THE ASSOCIATION HAD RECEIVED GRANT REIMBURSEMENT APPLICATIONS FROM ONE HUNDRED TWENTY-TWO (122) AGENCIES TOTALING $6,889,349. APPLICATIONS WERE APPROVED FOR FIFTY-FIVE (55) NORTH CAROLINA LAW ENFORCEMENT AGENCIES TOTALING $2,418,028. THE BALANCE OF THE FUNDS PLUS ANY INTEREST EARNED WAS RETURNED TO NC DPS BY THE END OF THE GRANT PERIOD, JUNE 30, 2023. PLEASE NOTE THE $10,147,257 TOTAL ASSETS REPORTED ON THE PRIOR YEAR 990 INCLUDES $3,000,000 INTERNET CRIMES AGAINST CHILDREN (ICAC) FUNDS. THESE FUNDS WERE NOT FOR THE BENEFIT OF THE NC SHERIFFS' ASSOCIATION AND WERE ALL DISBURSED TO THE GRANT RECIPIENTS, USED TO PAY FOR AN AUDIT OR RETURNED TO NC DPS BY 6/30/2023 AS STATED ABOVE. FORM 990, PART XI, LINE 9: BOOK/TAX DEPRECIATION DIFFERENCE -15,086.